Tax Policy Reforms 2021 Special Edition on Tax Policy during the COVID-19 Pandemic

The report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax policy responses have varied across countries and evolved over the last year. It also offers some guidance as to how tax policy responses could be adapted to address the short-term challenges countries face and outlines future work that the OECD will be undertaking to help countries reassess their tax and spending policies in the longer run.